Instructions for Form 990-PF

Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page Part VI-B. Statements Regarding Activities for

Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . 2 B. Which Parts To Complete . . . . . . . . . . . . . . . . 2 C. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 D. Other Forms You May Need To File . . . . . . . . . 4 E. Useful Publications . . . . . . . . . . . . . . . . . . . . . 6 F. Use of Form 990-PF To Satisfy State

Reporting Requirements . . . . . . . . . . . . . . . . . 6 G. Furnishing Copies of Form 990-PF to State

Officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 H. Accounting Period . . . . . . . . . . . . . . . . . . . . . 7 I. Accounting Methods . . . . . . . . . . . . . . . . . . . . 7 J. When and How To File . . . . . . . . . . . . . . . . . . . 8 K. Extension of Time To File . . . . . . . . . . . . . . . . 8 L. Amended Return . . . . . . . . . . . . . . . . . . . . . . . 8 M. Penalty for Failure To File Timely,

Completely, or Correctly . . . . . . . . . . . . . . . . . 8 N. Additions to Tax for Not Paying Tax on

Time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 O. Figuring and Paying Estimated Tax . . . . . . . . . 9 P. Tax Payment Methods for Domestic Private

Foundations . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Q. Public Inspection Requirements . . . . . . . . . . . 9 R. Disclosures Regarding Certain Information

and Services Furnished . . . . . . . . . . . . . . . . . 12 S. Organizations Organized or Created in a

Foreign Country . . . . . . . . . . . . . . . . . . . . . . 12 T. Liquidation, Dissolution, Termination, or

Substantial Contraction . . . . . . . . . . . . . . . . . 12 U. Section 507(b)(1)(B) Termination—Notice

and Filing Requirements . . . . . . . . . . . . . . . . 13 V. Payment of Section 4940 Tax During

Which Form 4720 May Be Required . . . . . . . . 27 Part VII. Information About Officers, Directors,

Trustees, Foundation Managers, Highly Paid Employees, and Contractors . . . . . . . . . 28 Part VIII-A. Summary of Direct Charitable

Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Part VIII-B. Summary of Program-Related

Investments . . . . . . . . . . . . . . . . . . . . . . . . . 30 Part IX. Minimum Investment Return . . . . . . . . . . 30 Part X. Distributable Amount . . . . . . . . . . . . . . . 32 Part XI. Qualifying Distributions . . . . . . . . . . . . . 32 Part XII. Undistributed Income . . . . . . . . . . . . . . 32 Part XIII. Private Operating Foundations . . . . . . . 34 Part XIV. Supplementary Information . . . . . . . . . 35 Part XV-A. Analysis of Income-Producing

Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Part XV-B. Relationship of Activities to the

Accomplishment of Exempt Purposes . . . . . . 36 Part XVI. Information Regarding Transfers to

Section 507(b)(1)(B) Termination . . . . . . . . . . 13 W. Rounding, Currency, and Attachments . . . . . . 13 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . 14 Heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Part I. Analysis of Revenue and Expenses . . . . . 14 Part II. Balance Sheets . . . . . . . . . . . . . . . . . . . 20 Part III. Analysis of Changes in Net Assets or

Fund Balances . . . . . . . . . . . . . . . . . . . . . . . 22 Part IV. Capital Gains and Losses for Tax on

Investment Income . . . . . . . . . . . . . . . . . . . . 22 Part V. Excise Tax Based on Investment

Income (Section 4940(a), 4940(b), or 4948) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Part VI-A. Statements Regarding Activities . . . . . 24

and Transactions and Relationships With Noncharitable Exempt Organizations . . . . . . . 36 Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Paid Preparer . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Paid Preparer Authorization . . . . . . . . . . . . . . . . . . . 37 How To Get Forms and Publications . . . . . . . . . . . . . 38 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40